MTT52100 - Administration: The information return: Structure and format

The information return will contain the same information as the GloBE Information Return (GIR) developed by the OECD, which includes:

  • identification of the members of the group
  • information on the corporate structure of the group
  • information relevant to the determination of effective tax rates, top-up amounts, and allocation of top-up amounts

Information returns must be submitted using third party software and must conform to the XML Schema format designed by the OECD.

More details on the GIR and XML Schema can be found on the OECD’s website here: Global Anti-Base Erosion Model Rules (Pillar Two) | OECD